{"id":349,"date":"2018-04-29T16:01:10","date_gmt":"2018-04-29T16:01:10","guid":{"rendered":"http:\/\/itatonline.org\/digest\/ambrish-manoj-dhupelia-v-dcit-2018-168-itd-407-smc-mum-trib\/"},"modified":"2018-04-29T16:01:10","modified_gmt":"2018-04-29T16:01:10","slug":"ambrish-manoj-dhupelia-v-dcit-2018-168-itd-407-smc-mum-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/ambrish-manoj-dhupelia-v-dcit-2018-168-itd-407-smc-mum-trib\/","title":{"rendered":"Ambrish Manoj Dhupelia. v. DCIT (2018 ) 168 ITD 407 ( SMC)  (Mum)   (Trib.)"},"content":{"rendered":"<p>Dismissing the appeal of the assessee the Tribunal held that ; on the basis of information was received from Central Board of Direct Taxes that assessee was beneficiary of a trust in foreign Country, having account in LGT Bank, Liechtenstein, Germany,addition was held to be justified . The Tribunal also held that ; it was on assessee to prove that it had no beneficial interest in said bank account or that said bank account was a fictitious story, which assessee had failed to discharge; therefore, impugned addition in hands of assessee were justified . ( AY. 2005-06, 2010-11 to 2012-13 )<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 69 :Unexplained investments -Foreign Bank deposits &#8211; Information was received from Central Board of Direct Taxes that assessee was beneficiary of a trust in foreign Country, having account in LGT Bank, Liechtenstein, Germany -Addition was held to be justified .<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-349","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-5D","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/349","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=349"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/349\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=349"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=349"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=349"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}